https://www.taxtmi.com/caselaws?id=155832 The court upheld the Sales Tax Tribunal's decision classifying certain publications as exercise books rather than books for tax purposes. The court found that the publications, primarily designed for student exercises to improve skills, aligned with the characteristics of exercise books based on authoritative definitions. Emphasizing the Tribunal's factual analysis of the content and purpose of the publications, the court dismissed the assessee's challenge and affirmed the higher tax rate applicable to exercise books. The court imposed costs on the assessee and upheld the Tribunal's classification of the publications as exercise books. en-us Thu, 08 Dec 1988 00:00:00 +0530 Mon, 09 Sep 2013 13:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155832 The court upheld the Sales Tax Tribunal's decision classifying certain publications as exercise books rather than books for tax purposes. The court found that the publications, primarily designed for student exercises to improve skills, aligned with the characteristics of exercise books based on authoritative definitions. Emphasizing the Tribunal's factual analysis of the content and purpose of the publications, the court dismissed the assessee's challenge and affirmed the higher tax rate applicable to exercise books. The court imposed costs on the assessee and upheld the Tribunal's classification of the publications as exercise books. Case-Laws VAT and Sales Tax Thu, 08 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155832